ESRS 1
Double materiality
Assess how sustainability topics affect the company and how the company affects society and environment.
Due: 2026+
← All regulations
National ESG authority2026+Directive (EU) 2022/2464
CSRD
CSRD expands sustainability reporting and creates evidence pressure across supply chains. SMBs may not report directly yet, but they often need reliable ESG data for enterprise customers.
Who must comply
Practical impact for EU SMBs.
- Large companies and public-interest entities within the CSRD scope.
- Suppliers receiving ESG questionnaires from enterprise customers.
- Companies preparing emissions, workforce, governance, and supplier data.
- SMBs that want to keep regulated or enterprise supplier relationships.
Key obligations
What needs to be provable.
ESRS 2
Data evidence
Collect verifiable data for reporting and customer questionnaires.
Due: 2026+
ESRS G1
Supply-chain governance
Keep ownership, supplier answers, and supporting records in one place.
Due: 2026+
CSRD
Report approval
Define review, approval, and export processes for reporting cycles.
Due: annual
Fines and sanctions
Risk is measured in money, contracts, and lost trust.
Violation typeMaximum sanctionEnforcement
Missing or inaccurate reportDepends on national lawNational authority
Unauditable dataRepeat assurance workAuditor
Supplier ESG requirement not metLost customer relationshipCustomer
How Splnit.eu helps
Turn obligations into controls, evidence, and deadlines.
ESG inventory
Track requirements, owners, evidence, and data sources.
Questionnaires
Reuse approved answers for enterprise customer requests.
Deadlines
Track reporting cycles, approvals, and review dates.